If the grant date for an RSU was made while a CA resident, and the RSU vests when a CA non-resident, then part of the RSU value is taxed as a CA source. For example, if the grant date is Jan 1, 2018, I move to another state on June 30, 2018, and vest on Jan 1, 2019, then 50% of the value of the RSU is taxed in CA.
How do I enter this in TurboTax?
Restricted stock and restricted stock units are included in an employee's taxable wages when one of two things happens:
-The restricted stock vests and thus becomes unrestricted. In this case, the fair market value of the stock at the time of vesting (less any cost to purchase the restricted stock) is the amount of income included in the employee's wages.
-The restricted stock is transferred to the employee, and the employee makes an 83(b) election. In this case, the fair market value of the stock at the time the restricted stock is transferred (less any cost to purchase the restricted stock) is included in the employee's wages.